The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption

Abstract

Purpose The purpose of this study is twofold. The first objective is to examine the impact of the importance of cost information and product diversity on the adoption of activity-based costing (ABC) by Kazakhstani poultry organizations. The second goal is to establish the moderating impact of accountants’ involvement in the design for the costing system on the relationship between product diversity and the adoption of the ABC system. Design/methodology/approach The questionnaire was sent to all 58 poultry organizations in Kazakhstan and eventually, 43 completed questionnaires were collected, which is 74% of all Kazakhstani poultry organizations. Findings The results show that there is indeed a positive relationship between product diversity and ABC adoption when the level of diversity is used concurrently with accountants’ involvement in the design of product costing. In addition, product diversity was identified as a significant negative predictor of ABC adoption. Originality/value This study updates the literature on the rate of ABC adoption in a developing country like Kazakhstan, more specifically, in the poultry industry. It complements the understanding of the factors that influence the ABC adoption by taking a synergistic approach to factors such as product diversity and accountant involvement. At the same time, this study is one of the first empirical attempts to test the moderative role of the participation of accountants in the development of calculation systems in the ABC adoption.

Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana

“…Our results provide empirical evidence for the importance of accountants' involvement in the design of accounting systems. We found the interactive impact of the involvement of accountants in the design of accounting systems on PQTY of the AIS designed by organizations (Mazbayeva et al, 2021). In this regard, the variability in the degree of the design Of AIS in different organizations and sectors can be explained by one of the behavioral factors – the participation of accountants in the development of the design for the accounting system, which was not considered in previous studies.…”

“…Information exchange may include specifying the desired system features, regulatory requirements, and recommending areas for improvement (Hoozée & Ngo, 2017;Van der Hauwaert et al, 2022). Mazbayeva et al (2021) argued that user's involvement in the implementation and their perception of the quality of information produced was positively associated with the AIS success. Hoozée and Bruggeman (2010) note that the involvement of managers in developing AIS is positively associated with both their autonomous motivation to manage the system and their perception of the usefulness of the AIS information.…”

“…Regardless of the crucial role of participation in achieving desired information system (IS) outcomes, the subject remains underexplored in the accounting literature (Anggadini et al, 2021; Hoozée & Ngo, 2017; Mazbayeva et al, 2021). Instead, existing literature emphasizes the physical and technological aspects of IS design, which involve hardcore computer science and information technology (IT) domains (Hoozée & Ngo, 2017; Koivisto & Hamari, 2019).…”

Transaction costs and costs of activity independence in B2B buyer-supplier relationships: analysis of Central and Eastern European companies

“…As a rule, due to their complexity and business impact, large and medium-sized organizations implemented advanced management accounting tools and management concepts like lean management or quality management system compliant with the guidelines of the International Standard for Quality Management System (ISO 9001). Moreover, they are part of interorganizational relationships (Mazbayeva, Barysheva, & Saparbayeva, 2022). Thus, we expected a greater chance of applying the TCO perspective to such entities and realizing integrated cost measurement, especially for strategic purchasing management.…”

The impact of contextual factors on costing system design: The moderating role of facilitator factors

“…Examining the moderating role of facilitator factors regarding the relationship between the contextual factors and CSD is crucial to determine their contribution in making CSDs compatible with the requirements of the surrounding context. Although the study by Mazbayeva et al (2022) accounted for what can be considered a facilitator factor, namely accountants' participation in costing development, the limitation of the study is that it only investigated the moderation effect of a signal facilitator factor on the relationship between a single contingency factor, namely PC and CSC.…”